Admissibility of electronic evidence bars undervaluation demands where printouts, retracted statements and no cross-examination leave the case unprove...
Limitation in oppression and mismanagement proceedings: prior knowledge of removal and dilution barred the challenge, with valuation directions upheld...
Insolvency professional agency governance rules amended to add nominee directors, tighten independent director eligibility, and regulate managing dire...
The High Court addressed a challenge to a Show Cause Notice (SCN) in Form GST DRC-01 issued based on inspection and obtained statement. Court held no restriction on inspecting officer to issue SCN u/s GST enactments. Directed State Tax Officer to transmit Notice to proper officer for adjudication as per Circular No. 13/2022-TNGST. State Tax Officer instructed to complete the process within 2 weeks. Petition disposed of.
The High Court addressed a challenge to a Show Cause Notice (SCN) in Form GST DRC-01 issued based on inspection and obtained statement. Court held no restriction on inspecting officer to issue SCN u/s GST enactments. Directed State Tax Officer to transmit Notice to proper officer for adjudication as per Circular No. 13/2022-TNGST. State Tax Officer instructed to complete the process within 2 weeks. Petition disposed of.
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